<p>Housebuilders have slammed government proposals to introduce a variable planning gain supplement (PGS) to encourage the use of brownfield land. Giving oral evidence to the select committee on the DCLG’s inquiry into the PGS, housing minister Yvette Cooper said: “There is potential for a different rate for greenfield and brownfield to prioritise brownfield land.” She added: “I think exemptions and discounts are a very interesting idea,” before suggesting that the code for sustainable homes may be used as a criteria for exemptions. </p> <p>Miller Homes chief executive Tim Hough said he has “grave concerns” about the PGS. “There is a lack of understanding about the proposed valuation mechanisms for PGS. If this was more clearly understood, there would be no need for variable rates between brownfield and greenfield development.” Hough explained that the higher existing use value of brownfield and the remediation costs involved would automatically reduce the amount of available uplift to tax. </p> <p>He also warned that the proposal to run the PGS alongside a scaled back section 106 for affordable housing was “fundamentally flawed.” He said: “Social housing should also be funded by the PGS. Money could then be passed onto social housing providers who could pay …